W. Va. Code R. § 110-21-82
Severability
82.1. If any provision of the West Virginia Personal Income Tax Act or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgement shall not affect, impair or invalidate the remainder of said Act, but shall be confined in its operation to the provision thereof directly involved in the .controversy in which such judgement shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
Amendment history
4/2/1990
Source: view the official text
Nearby sections (25 sections)
- 110-21-57 · Extensions Of Time
- 110-21-58 · Requirements Concerning Returns, Notices, Records And…
- 110-21-59 · Report Of Change In Federal Taxable Income
- 110-21-60 · Change Of Election
- 110-21-71 · Requirement Of Withholding Tax From Wages
- 110-21-72 · Information Statement For Employee
- 110-21-73 · Credit For Tax Withheld
- 110-21-74 · Employer Return And Payment Of Withheld Taxes
- 110-21-75 · Employer's Liability For Withheld Taxes
- 110-21-76 · Employer's Failure To Withhold
- 110-21-80 · Criminal Penalties
- 110-21-81 · General Procedure And Administration
- 110-21-82 · Severability
- 110-21A-1 · General
- 110-21A-2 · Definitions
- 110-21A-3 · Taxable Income Calculation
- 110-21A-4 · Amount of Deduction
- 110-21A-5 · Withholding
- 110-21A-6 · Filing of a Return
- 110-21B-1 · General
- 110-21B-2 · Definitions
- 110-21B-3 · Citizen Tax Credit
- 110-21B-4 · Qualification for Homestead Exemption
- 110-21B-5 · Determination of Eligibility
- 110-21B-6 · Notice of Eligibility, Forms and Instructions